IRS Section 45B Credit

FICA Tip Tax Credit: Recover Thousands in Food Service Payroll Taxes

Restaurant and bar owners pay 7.65% employer FICA payroll taxes on employee tips. IRS Section 45B grants a dollar-for-dollar tax credit on eligible FICA taxes paid on qualifying tips.

45B

FICA Tip Credit Mechanism

Federal Business Tax Credit

Employer FICA Tax on Qualifying Tips Credit Eligible
Form 8846 Annual IRS Filing General Business Credit
Hospitality Tax Savings

Why Restaurant Owners Should Review Form 8846

Food and beverage businesses may overlook valuable tax credits when payroll and tip reporting are not properly reviewed for Section 45B eligibility.

01

Direct Tax Liability Reduction

The Section 45B credit can reduce eligible federal income tax liability directly rather than functioning only as a deduction.

02

POS & Payroll System Sync

We review POS tip reporting and payroll records to help accurately identify and calculate qualifying tip amounts for the credit.

03

Unused Credit Carryforward

Eligible unused credits may be subject to the federal general business credit carryback and carryforward rules.

Do You Own a Restaurant, Bar, or Food Service Business?

Let TaxCap review your payroll and tip reporting to identify potential FICA Tip Credit savings. Schedule a 15-minute consultation.

Book FICA Tip Consultation